https://www.taxtmi.com/caselaws?id=201894 The Tribunal held that dredging services for purposes other than navigation are taxable under the Service Tax laws. It ruled that no Service Tax should be levied on services rendered before 16-6-2005 and remanded the matter for fresh consideration. The Tribunal also rejected the cum-tax value treatment for service charges and the exclusion of material value from service charges. It upheld the invocation of the extended period of limitation and imposed penalties under Sections 76, 77, and 78 of the Finance Act. The Appeal was partially allowed, setting aside the demand for pre-16-6-05 services and requiring a revision of the overall demand and penalties. en-us Wed, 26 May 2010 00:00:00 +0530 Fri, 21 Jan 2011 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201894 The Tribunal held that dredging services for purposes other than navigation are taxable under the Service Tax laws. It ruled that no Service Tax should be levied on services rendered before 16-6-2005 and remanded the matter for fresh consideration. The Tribunal also rejected the cum-tax value treatment for service charges and the exclusion of material value from service charges. It upheld the invocation of the extended period of limitation and imposed penalties under Sections 76, 77, and 78 of the Finance Act. The Appeal was partially allowed, setting aside the demand for pre-16-6-05 services and requiring a revision of the overall demand and penalties. Case-Laws Service Tax Wed, 26 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201894